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2016 (7) TMI 339 - MADRAS HIGH COURT

2016 (7) TMI 339 - MADRAS HIGH COURT - TMI - Validity of order passed by the Joint Commissioner u/s 144A - petitioner prays that they may be permitted to withdraw the application filed u/s 144A - Held that:- As no prejudice would be caused if the petitioner if permitted to approach the Assessing Officer and raise all the issues. In fact Section 144A is a provision which empowers the Joint Commissioner to give guidance to the Assessing Officer to enable him to complete the assessment. Thus, the u .....

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consequently, the impugned order dated 19.03.2016 is set aside. The observations made therein is vacated and the petitioner is directed to appear before the second respondent and raise all the issues before the second respondent, who shall consider the same independently, uninfluenced by any observations contained in the order passed by the first respondent dated 19.03.2016. - W.P.No.11650 of 2016, W.M.P.Nos.10056 & 10057 of 2016 - Dated:- 13-6-2016 - T. S. Sivagnanam, J. For Petitioner : Mr.B.R .....

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firm filed its return of income on 26.09.2013, admitting a total income of ₹ 12,62,277/-. This case was selected for scrutiny under Section 143(2) of the Income Tax Act and notice was issued on 05.06.2015. 3. During the course of hearing, the petitioner is said to have clarified to certain issues relating to opening work in progress brought forward from the previous assessment year 2012-13 to the assessment year 2013-14 as ₹ 4,11,36,009/-. For the assessment year 2012-13, it was sta .....

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tent error and he sought to explain the same to the Assessing Officer. 4. It is the further case of the petitioner that for the assessment year 2012-13, the balance as per the accounts maintained by the Tally software may be adopted as against the e-return figures which are not in accordance with the Tally accounts. Further, where the accounts as per the tally accounts are taken the compensating errors would be rectified. There was also an alternate plea raised by the petitioner in terms of Sect .....

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f UDS, details of break up of construction material and expenses project wise, business promotion with supporting vouchers, bank charges with interest, details of unsecured loans along with pan numbers etc., details of unsecured loans obtained from financiers along with pan numbers etc., details of sundry creditors along with pan numbers and details of advance received from the customers along with the name and pan numbers. 6. The first respondent granted an opportunity of personal hearing to th .....

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ng Officer which are infact counter productive and would be gravely prejudicial to the interest of the petitioner. 7. The learned counsel for the petitioner submitted that since the Joint Commissioner has not issued directions on the other issues requested by the petitioner, the Court may direct the other issued to be considered by the Joint Commissioner. Furthermore, it is submitted that since the Joint Commissioner being the superior officer and he having not issued directions to the Assessing .....

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the nature of the case or the amount involved or for other reason, it is necessary or expedient so to do, he may issue such directions as he thinks fit for the guidance of the Assessing Officer to enable him to complete the assessment and such directions shall be binding on the Assessing Officer. 9. Therefore, it is submitted that the Assessing Officer will not consider the other issues which the petitioner has raised. After some argument, the learned counsel for the petitioner prays that they .....

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